This study aimed to explore the cognition of taxpayers related to their experience in reporting income tax and understand what the influencing factors on the willingness to pay taxes. Interpretative phenomenology design was applied through semi-structured interviews to four taxpayers as participants. Data was analyzed by developing of textures and structural descriptions. The results showed that psychological factors that considered by participant in their tax behavior including knowledge about the system and tax regulation as well as information on the use of tax returns; perceived service and trust in tax authority. Further research is needed to understand the dynamics of psychological variables in influencing tax behavior with cooperative perspective instead of compliance to avoid punishment.
Penelitian ini bertujuan untuk menginvestigasi apakah pemenuhan kebutuhan psikologis dasar memediasi pengaruh teacher autonomy support terhadap engagement. Responden dalam penelitian ini 213 siswa SMA (Wanita=126, 59.2%; M = 87, 40.8%). Usia responden antara 15-18 tahun dengan mean 15.41 (SD=0.53). Alat ukur yang digunakan adalah kuesioner Autonomy support, Feeling I Have dan Engagement. Data dianalisis dengan uji regresi berganda. Hasil penelitian ini menunjukkan pemenuhan kebutuhan psikologis dasar memediasi pengaruh teacher autonomy support terhadap engagement. Implikasi dari temuan ini bahwa guru harus menyadari bahwa setiap siswa memiliki kebutuhan psikologis dasr yang dapat dipenuhi oleh perlakuan guru berupa autonomy support dan hal ini akan membentuk engagement siswa terhadapa aktivitas belajar di kelas.Keyword Teacher autonomy support, Pemenuhan kebutuhan psikologis dasar, Engagement
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